The subject of this paper is presenting and analyzing the accounting records in the trade from
the procurement process to the goods sales process. Accounting records of procurement and
sales include knowledge of calculation elements, business storage activities, knowledge of
legal regulations and regulations, etc. Antares d.o.o., whose main activity is car sales and
servicing, carries out wholesale and retail trade. Antares d.o.o. the vehicles are purchased at
the purchasing price at the warehouse (Class 6). Goods in the warehouse are logged on
account 660 - Goods in the warehouse, while cars in the salon are logged over account 663 -
Goods at the store. The sale of goods is classed 6 and is transferred to the cost (class 7). When
it comes to retail, you need to display the margin and VAT value on the 668 - Margin and 664
- VAT accounts. Procurement of materials and parts required to provide service is recorded at
the purchase value of the account 3100 - Materials and raw materials at the warehouse. When
consuming materials and parts when servicing the service, it is classed 3 and transferred to the
cost (class 4).